Sales and Solicitation Policies
Conditions for On-Campus Sales
If your organization intends to sponsor a sale on campus, the Campus Activities and Student Engagement (CASE) office must first approve it. On-campus sales, including the operation of concession stands, are allowed only under the
following conditions:
- Only recognized student organizations or University departments are allowed to have sales on campus.
- Currently enrolled members of the organization or the adviser(s) of the organization must conduct all sales and transactions. If non-organization members are involved in the sale, the sale must cease.
- Funds originating from sales are subject to the Wisconsin Sales Tax of 5% and the Portage County Sales Tax of .5% = 5.5% tax.
- CASE is not responsible for two or more student organizations selling similar items.
- All sales must have a sales and solicitation permit for on-campus sales.
- All food sales must be approved by University Dining prior to the sale beginning http://www.uwsp.edu/dining/Pages/default.aspx
Sales Tax
When making a deposit into your SFO or state account you will be asked how
the money was generated. Anything that involves the resale of items, regardless
if it is for a fundraiser or just to break even on a purchase, needs to follow state
laws requiring the collection of state and local sales tax (5.5%).
Purchases from a state account are tax exempt if paid directly by UWSP; if a
vendor requests a tax exemption certificate, please contact Payment Services
and they will send a certificate directly to the vendor. Purchases from an SFO
account are not tax exempt, but you may not have to pay tax if the purchase
is for resale. However, you still need to collect sales tax from those in your group
who are purchasing these products, since you will be charged sales tax when
you deposit the money into your account.
Examples
- Your student organization wants to buy t-shirts for members in the group who
are willing to pay for the shirts. Purchase of these shirts is running through the
group’s organizational account (regardless if SFO or state account).
- The cost of the t-shirts from the vendor will be $15.50/shirt.
- When you collect the money from your student organization members you
need to collect $16.35/shirt, ($15.50 x .055 = .85 + $15.50 = $16.35). This will
cover the final cost of the t-shirts when you deposit the funds
(original cost + tax).
Many commercial enterprises offer a rebate of some sort to organizations who
sponsor an on-campus sale. Remember that your organization must conduct
the sale, not the company. Funds must be deposited in a University account
before any payment can be made to the supplying business. Don’t be swayed
by an offer from a business giving your group 10% of the gross sales; half of that
will be lost in taxes! CASE staff is available to advise you on sales material, tips
and fundraising information.
Skip to main content
